Filing Due Dates

For New Registrations - Use form CAT 1

Date of Registration

Annual Minimum Tax

Jan. 1 - May 1

$150

May 2 - Dec. 31

$75

A registration confirmation letter will be sent with the CAT account number. Accounts that are registered as annual filers will also receive a bill on the bottom of their registration confirmation letter for the first year's annual minimum tax. Quarterly filers will pay the first year's annual minimum tax with their first quarterly return.

If the filing due date falls on a weekend or holiday, the return is due on the next business day.

Taxpayers are required to pay the annual minimum tax with the 1st quarter payment. For example, if the reporting period is from Jan. 1, 2017 - March 31, 2017, the taxpayer must pay the tax due for that quarter, plus the annual minimum tax for 2017 by the May 10, 2017, due date.